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    <title>2022 (10) TMI 74 - ITAT DELHI</title>
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    <description>The appellate tribunal directed the assessing officer to reduce the disallowed TDS claim of Rs.4,67,300 from the appellant&#039;s income for the assessment year 2016-17, emphasizing that assuming client payments as TDS without actual remittance to the government was incorrect. The tribunal partially allowed the appeal, instructing the computation of tax liability without including the disputed amount in the appellant&#039;s income. The order was issued on 29th August 2022.</description>
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      <description>The appellate tribunal directed the assessing officer to reduce the disallowed TDS claim of Rs.4,67,300 from the appellant&#039;s income for the assessment year 2016-17, emphasizing that assuming client payments as TDS without actual remittance to the government was incorrect. The tribunal partially allowed the appeal, instructing the computation of tax liability without including the disputed amount in the appellant&#039;s income. The order was issued on 29th August 2022.</description>
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